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Health Care Providers FICA Taxes

Baker Donelson

Payment Matters: CMS Instructs Teaching Hospitals on Reporting FICA Tax Refunds for Medical Residents

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On March 10, 2010, the IRS determined that medical residents are exempt from FICA taxes based on the student exception, for tax periods ending before April 1, 2005. Although the refunds apply to tax periods ending before...more

Baker Donelson

Payment Matters: Supreme Court Upholds IRS Rule that Hospitals Must Pay FICA Taxes on Resident Stipends

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The United States Supreme Court issued its decision this month in Mayo Foundation for Medical Education v. U.S. [PDF], No. 09-837 (Jan. 11, 2011), upholding IRS regulations that treat medical residents as employees, as...more

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